Leveraging python for advanced calculations and predictive analysis
Author : CA. Vishnu Manickam Ganesan
| Profit and Loss Account | |||||||||||
| Particulrs | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 | 2031 | 2032 | 2033 | 2034 | |
| Sales | 1 | 3100 | 4000 | 5000 | 6000 | 7000 | 8000 | 9000 | 10000 | 11000 | 12000 |
| Expenses | 1 | 500 | 1000 | 1500 | 2000 | 2500 | 3000 | 3500 | 4000 | 4500 | 5000 |
| Depreciation | 1500 | 1350 | 1220 | 1090 | 980 | 890 | 800 | 720 | 650 | 580 | |
| PBIT | 1100 | 1650 | 2280 | 2910 | 3520 | 4110 | 4700 | 5280 | 5850 | 6420 | |
| Interest | 1 | 1000 | 900 | 800 | 700 | 600 | 500 | 400 | 300 | 200 | 100 |
| PBT | 100 | 750 | 1480 | 2210 | 2920 | 3610 | 4300 | 4980 | 5650 | 6320 | |
| Tax | 20 | 150 | 296 | 442 | 584 | 722 | 860 | 996 | 1130 | 1264 | |
| PAT | 80 | 600 | 1184 | 1768 | 2336 | 2888 | 3440 | 3984 | 4520 | 5056 | |
| NP Ratio | 2.58 | 15.00 | 23.68 | 29.47 | 33.37 | 36.10 | 38.22 | 39.84 | 41.09 | 42.13 | |
| Interest Coverage | 1.10 | 1.83 | 2.85 | 4.16 | 5.87 | 8.22 | 11.75 | 17.60 | 29.25 | 64.20 | |
| Average NP Ratio | 30.15 | ||||||||||
| Average Interest Coverage Ratio | 14.68 | ||||||||||
| Sensitivity Ratios | NP Ratio | Interest Coverage | |||||||||
| Turnover | 30.15 | 14.68 | |||||||||
| Increase in TO by 20% | 1.2 | 38.46 | 20.30 | 1 | |||||||
| Increase in TO by 10% | 1.1 | 34.68 | 17.49 | ||||||||
| No increase or decrease | 1 | 30.15 | 14.68 | ||||||||
| Decrease in TO by 10% | 0.9 | 24.61 | 11.87 | ||||||||
| Decrease in TO by 20% | 0.8 | 17.69 | 9.07 | ||||||||
| NP Ratio | Interest Coverage Ratio | ||||||||||
| Expenses | 30.15 | 14.68 | |||||||||
| Increase in Exp by 20% | 1.2 | 24.72 | 12.46 | 1 | |||||||
| Increase in Exp by 10% | 1.1 | 27.44 | 13.57 | ||||||||
| No increase or decrease | 1 | 30.15 | 14.68 | ||||||||
| Decrease in Exp by 10% | 0.9 | 32.86 | 15.79 | ||||||||
| Decrease in Exp by 20% | 0.8 | 35.57 | 16.90 | ||||||||
| % Change in Sales | 0.1 | ||||||||||
| % change in expense | 0.1 | ||||||||||
| % change in Table | 0.05 | ||||||||||
| 2025 | 2026 | 2027 | 2028 | 2029 | 2030 | 2031 | 2032 | 2033 | 2034 | ||
| Sales | 3410 | 4400 | 5500 | 6600 | 7700 | 8800 | 9900 | 11000 | 12100 | 13200 | |
| Expenses | 550 | 1100 | 1650 | 2200 | 2750 | 3300 | 3850 | 4400 | 4950 | 5500 | |
| Depreciation | 1500 | 1350 | 1220 | 1090 | 980 | 890 | 800 | 720 | 650 | 580 | |
| PBIT | 1360 | 1950 | 2630 | 3310 | 3970 | 4610 | 5250 | 5880 | 6500 | 7120 | |
| Interest | 1000 | 900 | 800 | 700 | 600 | 500 | 400 | 300 | 200 | 100 | |
| PBT | 360 | 1050 | 1830 | 2610 | 3370 | 4110 | 4850 | 5580 | 6300 | 7020 | |
| Tax | 72 | 210 | 366 | 522 | 674 | 822 | 970 | 1116 | 1260 | 1404 | |
| PAT | 288 | 840 | 1464 | 2088 | 2696 | 3288 | 3880 | 4464 | 5040 | 5616 | |
| NP Ratio (%) | 8.45 | 19.09 | 26.62 | 31.64 | 35.01 | 37.36 | 39.19 | 40.58 | 41.65 | 42.55 | |
| Average NP Ratio | 32.21 | ||||||||||
| 10% decrease in Exp | 5% decrease in Exp | No change in Exp | 5% increase in Exp | 10% increase in Exp | |||||||
| Particulars | |||||||||||
| 10% decrease in TO | 27.51 | 25.98 | 24.46 | 22.93 | 21.41 | ||||||
| 5% decrease in TO | 30.38 | 28.93 | 27.49 | 26.04 | 24.6 | ||||||
| No change in TO | 32.86 | 31.51 | 30.15 | 28.79 | 27.44 | ||||||
| 5% increase in TO | 35.11 | 33.81 | 32.52 | 31.23 | 29.94 | ||||||
| 10% increase in TO | 37.15 | 35.91 | 34.68 | 33.45 | 32.21 |
